Within the framework of the Collaboration Program financed by the European Union, Eurosocial II, CIAT coordinated a technical assistance mission to the National Tax Service (SIN) of Bolivia on June 22-25, 2015. Said assistance was provided by Ms. Marcia Grostein, who is in charge of the International Taxation Department of the General Directorate of Taxation (DGI) of Uruguay, and was intended to assist Bolivia in the establishment of Information Systems for the appropriate implementation of transfer prices.

These systems will afford the Tax Administration relevant and necessary information for identifying cases involving the risk of abusive handling of transfer pricing, as well as exercising adequate control of international operations between related parties. It should be noted that last year Bolivia approved transfer pricing regulations – Law N° 516, Law on the Promotion of Investments of April 4, 2014, Law N° 549 of July 21, 2014 and Supreme Decree N° 2227 of December 31, 2014 -, and currently the SIN is implementing the necessary processes for their effective application.

This activity is framed within the voluntary compliance with tax obligations action of the Public Finance area of the EUROsociAL II Program, financed by the European Union, coordinated by FIIAPP and wherein the State Agency of Tax Administration of Spain (AEAT) and the Inter-American Center of Tax Administrations (CIAT) act as operational partners.

Expert Marcia Grostein, Head of the International Taxation Department of the General Directorate of Taxation (DGI) of Uruguay.